Sift flour, baking powder and salt into a large bowl. Whisk to blend evenly and set aside.

Place butter into the bowl of a stand mixer fitted with the paddle attachment (or in a large bowl if using an electric hand mixer) and beat on medium speed until smooth and creamy. Gradually add sugar and beat on medium-high speed for 3-4 minutes until very pale and fluffy. Scrape down the sides and bottom of the bowl midway through this creaming stage. Beat in vanilla and egg until well incorporated. Gradually add flour mixture and mix on low speed until evenly combined. Finish mixing by hand with a spatula so that you don’t over-mix.

Wrap dough well with plastic wrap and refrigerate for 30 minutes.

Preheat oven to 350°F. Line 2 large baking sheets with parchment paper.

Roll the dough out to just under ¼-inch thickness on a lightly floured work surface. Stamp out as many shapes as you can using any 2-inch cookie cutter shape of- your choice. Place cut-outs onto prepared baking sheets, spacing them 1 inch apart. Bake for 8-12 minutes until edges are lightly golden around the edges. Under-baking sugar cookies will mean that they will just taste doughy, so make sure to let them brown gently. Transfer baking sheets to a wire rack to cool for 2 minutes before transferring cookies individually to the racks to finish cooling.

For the filling, place chopped chocolate in a bowl. Heat cream with honey in a small saucepan until it comes to a simmer, then pour it over the chocolate. Whisk gently until smooth and glossy and then spread between two cookies. Drizzle with extra melted dark chocolate and add sprinkles!